Full Length Research Paper
References
|
Ahern KR, Duchin R, Shumway T (2014). Peer effects in risk aversion and trust. The Review of Financial Studies 27(11):3213-3240. |
|
|
Armstrong CS, Blouin JL, Jagolinzer AD, Larcker DF (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics 60(1):1-17. |
|
|
Armstrong CS, Blouin JL, Larcker DF (2012). The incentives for tax planning. Journal of Accounting and Economics 53(1):391-411. |
|
|
Badertscher BA, Katz SP, Rego SO (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics 56(2):228-250. |
|
|
Bird A, Edwards A, Ruchti TG (2018). Taxes and peer effects. The Accounting Review 93(5):97-117. |
|
|
Boone JP, Khurana IK, Raman KK (2013). Religiosity and tax avoidance. Journal of the American Taxation Association 35(1):53-84. |
|
|
Brown JL (2011). The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter. The Accounting Review 86(1):23-57. |
|
|
Brown JL, Drake KD (2013). Network ties among low-tax firms. The Accounting Review 89(2):483-510. |
|
|
Cook KA, Moser WJ, Omer TC (2017). Tax avoidance and ex ante cost of capital. Journal of Business Finance and Accounting 44(7-8):1109-1136. |
|
|
Desai MA, Dharmapala D (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79(1):145-179. |
|
|
Dyreng SD, Hanlon M, Maydew EL (2008). Long?run corporate tax avoidance. The Accounting Review 83(1):61-82. |
|
|
Dyreng SD, Hanlon M, Maydew EL (2010). The effects of executives on corporate tax avoidance. The Accounting Review 85(4):1163-1189. |
|
|
Fama EF, French KR (1988). Dividend yields and expected stock returns. Journal of Financial Economics 22(1):3-25. |
|
|
Gaertner FB (2014). Ceo after-tax compensation incentives and corporate tax avoidance. Contemporary Accounting Research 31(4):1077-1102. |
|
|
Gallemore J, Labro E (2015). The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics 60(1):149-167. |
|
|
Gao Z, Lu LY, Yu Y (2019). Local social environment, firm tax policy, and firm characteristics. Journal of Business Ethics 158(2):487-506. |
|
|
Goh BW, Lee J, Lim CY, Shevlin T (2016). The effect of corporate tax avoidance on the cost of equity. The Accounting Review 91(6):1647-1670. |
|
|
Grennan J (2019). Dividend payments as a response to peer influence. Journal of Financial Economics 131(3):549-570. |
|
|
Gupta S, Mills LF (2002). Corporate multistate tax planning: Benefits of multiple jurisdictions. Journal of Accounting and Economics 33(1):117-139. |
|
|
Hamilton R, Stekelberg J (2016). The effect of high-quality information technology on corporate tax avoidance and tax risk. Journal of Information Systems 31(2):83-106. |
|
|
Hanlon M, Heitzman S (2010). A review of tax research. Journal of Accounting and Economics 50(2):127-178. |
|
|
Hasan I, Hoi C-K, Wu Q, Zhang H (2017). Does social capital matter in corporate decisions? Evidence from corporate tax avoidance. Journal of Accounting Research 55(3):629-668. |
|
|
Hasan I, Hoi CK, Wu Q, Zhang H (2014). Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics 113(1):109-130. |
|
|
Kaustia M, Rantala V (2015). Social learning and corporate peer effects. Journal of Financial Economics 117(3):653-669. |
|
|
Kim J, McGuire ST, Savoy S, Wilson R, Caskey J (2019). How quickly do firms adjust to optimal levels of tax avoidance? Contemporary Accounting Research 36(3):1824-1860. |
|
|
Kubick TR, Lynch DP, Mayberry MA, Omer TC (2014). Product market power and tax avoidance: Market leaders, mimicking strategies, and stock returns. The Accounting Review 90(2):675-702. |
|
|
Leary MT, Roberts MR (2014). Do peer firms affect corporate financial policy? The Journal of Finance 69(1):139-178. |
|
|
Lin X, Liu M, So S, Yuen D (2019). Corporate social responsibility, firm performance and tax risk. Managerial Auditing Journal 34(9):1101-1130. |
|
|
Mahenthiran S, Kasipillai J (2012). Influence of ownership structure and corporate governance on effective tax rates and tax planning: Malaysian evidence. Australian Tax Forum 27(4):941. |
|
|
Manski CF (1993). Identification of endogenous social effects: The reflection problem. The Review of Economic Studies 60(3):531-542. |
|
|
Mgbame C, Chijoke-Mgbame M, Yekini S, Kemi YC (2017). Corporate social responsibility performance and tax aggressiveness. Journal of Accounting and Taxation 9(8):101-108. Available at: |
|
|
Parsons CA, Sulaeman J, Titman S (2018). The geography of financial misconduct. The Journal of Finance 73(5):2087-2137. |
|
|
Salaudeen YM, Eze UC (2018). Firm specific determinants of corporate effective tax rate of listed firms in Nigeria. Journal of Accounting and Taxation 10(2):19-28. |
|
|
Seo H (2021). Peer effects in corporate disclosure decisions. Journal of Accounting and Economics 71(1):101364. |
|
|
Shroff N, Verdi RS, Yost BP (2017). When does the peer information environment matter? Journal of Accounting and Economics 64(2):183-214. |
|
|
Stock JH, Yogo M (2005) 'Testing for weak instruments in linear iv regression', in Andrews DWK, Stock JH (eds.), Identification and inference for econometric models: Essays in honor of thomas rothenberg. Cambridge: Cambridge University Press. pp. 80-108. |
|
|
Tijjani B, Peter Z (2020). Ownership structure and tax planning of listed firms: Evidence from Nigeria. Journal of Accounting and Taxation 12(3):99-107. |
|
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
